Amendments To The Law "on State Social Insurance"

Original Language Title: Grozījumi likumā "Par valsts sociālo apdrošināšanu"

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Read the untranslated law here: https://www.vestnesis.lv/op/2015/248.16


The Saeima has adopted and the President issued the following law: amendments to the law "on State social insurance" to make the law "on State social insurance" (Latvian Saeima and the Cabinet of Ministers rapporteur, 1997, nr. 22; 1998, no. 15; 1999, no. 24; 2001, 15., 17. No, no; 2002; 2003; 2004, nr. 9, 5. No; 2005, 8, 24; 2006, nr. 14. No; 2007, 3, 12, 24 no; 2008 15. no; 2009, no. 3, 15; Latvian journal, 2009, 199.200. no; 2010, 94, 131, no. 205; 2011, no 117, 202; 13, 6., no. 232; 2014, 63, nr. 257.; 2015, 60 no). the following amendments: 1. in article 5: Supplement to article 3.2 of the following paragraph: "(32) voluntary social insurance may join the staff of micro enterprises, once a month, making social security contributions of freely chosen object, which does not exceed the Cabinet's minimum monthly wages."; turn off the sixth. 2. Article 6 shall be supplemented with the nineteenth part as follows: "(19) micro-enterprise is socially insured employees by day when he won the tax paying microenterprises micro employee status." 3. in article 20.1: Supplement to article 1.1 part as follows: "(11) the employer, which is a taxable person, micro-enterprises are entitled to specify the mandatory contributions for review on a quarterly basis within one month of the date set for the micro-tax return filing date."; Add to article 2.1 part as follows: "(21) If an employer who is a taxable person, the micro is not specified by mandatory contributions 1.1 of this article within the time limit set out in part, he has the right to clarify them within a period of three years, provided that these contributions are not reduced. Employee micro payment clarification does not change if the social insurance services, except for the State old-age pension (including premature given the State old-age pension). " 4. To supplement the law with article 20.3 of the following: ' article 20.3. The worker and the employer's minimum monthly payment statement object, the determination and payment of the performance

(1) review the monthly minimum payment object is set by the Cabinet of Ministers, the minimum monthly wage. (2) if the calculated payment object is less than the Cabinet a set minimum monthly wage, mandatory contributions from the difference between the Cabinet's minimum monthly wage and under article 14 of this law, the first paragraph of the calculated payment calculation and object from its own funds of the employer, except an employer — micro tax. Employer payment the difference calculation, pursuant to article 20 of this law first, second, third and fourth paragraph. Calculated difference between the full amount of the employer contribution from its own resources in this law article 21, within the time limit laid down in the first subparagraph. (3) the minimum mandatory contributions made to it by the employer, which is submitted to the payroll tax booklet or the State Revenue Service announced to take minimum mandatory contributions for workers. (4) If this article is third and fifth in the case referred to the State social insurance agency for the reporting month finds an employer other than the employer of the taxpayer, micro-payment overpayment that is not granted or used in the calculation of the service recalculated, the State social insurance agency calculated excess payments and repay its cabinet. (5) If the payroll tax booklet has not been submitted to any employer, the State revenue service within one business day of the State revenue service electronic declaration system shall inform the employer, who has submitted information relating to the worker's status, to carry out the minimum mandatory contributions. (6) If a worker becomes a micro-enterprise, the staff of the State revenue service within one business day of the State revenue service electronic declaration system notifies the employer that taxes paid in General that the payments to be made from the payment object set in this law, the first paragraph of article 14. (7) payment object for each staff micro is not less than the Cabinet's minimum monthly wage. Payments to employees for micro-enterprises shall be calculated by applying this law, laid down in article 18, the minimum rate of contribution for the employee and the employer. (8) payment for each object in the tenth part of this article that the employee is not micro-less than half of the Cabinet's minimum monthly wage. Payments to employees for micro-enterprises shall be calculated by applying this law, laid down in article 18, the minimum rate of contribution, as set by the worker and the employer. (9) an employer who is a taxable person, micro payments (both the employer's and employee's share) from its own funds for every employee to make micro-quarter following the 15th date of the month. (10) if the employer and the worker's estimated payment object is less than the Cabinet a set minimum monthly wage, the employer has the right to make mandatory contributions of this law article 14, first paragraph, the minimum contribution to the object of the following persons: 1) about convicted, which is employed in a custodial sentence; 2) for a person who has reached the age giving entitlement to State old-age pension; 3) on the person until the age giving entitlement to the State pension age, have remained in five years or less and that person before the worker's status for at least 12 months has not been a worker or self-employed capacity; 4) for persons with disability groups I and II; 5) first three months for a person to become a first-time workers; 6) on persons up to the age of 24, which is studying the General, vocational, higher or special education authority, except when the person concerned has stopped training or studies. (11) this article provides the minimum monthly payment is applied in proportion to the object they report monthly calendar days where the person is a worker. (12) this article provides the minimum payment does not apply to the object proportionally about the taxation year calendar days where the worker of maternity leave to which a worker (child's father) was granted leave in connection with childbirth, in which the worker is on leave of absence without pay granted to save the worker whose care and supervision before the adoption of the approval decision by the family courts the Court passed the child attended as well as for temporary incapacity, pregnancy and maternity leave of the calendar day for which the taxable person has been granted a disability site "B", leave without wage saving, assigned to the parent who has child care until three years of age, or on leave without pay for the conservation of the person who obtained higher education full time courses. (13) this article payment object does not apply to seasonal farm workers income tax payers, the domestic worker is at the employer's alien and foreign worker to the employer of foreigners. " 5. To supplement the law with article 21.2 of the following: ' article 21.2. Payment object that exceeds the statutory maximum amount of contribution

(1) payment object beyond article 14 of this law, fifth in part payment of a maximum amount is the tax of solidarity. (2) mandatory contributions made from the first subparagraph, in particular the object exits the solidarity tax. (3) the order in which the State social insurance agency accounting, calculation, and including the solidarity tax to the State budget shall be determined by the Cabinet of Ministers. " 6. Supplement article 23 with 1.3 parts the following: "(13) to the employer — micro taxable person — is the responsibility of the Cabinet of Ministers established the following month to quarter 15th date for the State revenue service tax return for micro payments." 7. transitional provisions be supplemented with 53, 54, 55 and 56 points by the following: "53. For the period to 2016 31 December according to the calculated payment amount of the State social insurance agency calculated for each of the micro-payment to an employee object for a full calendar month (except in the case of tax paying microenterprises in micro enterprises the employee starts or ends work in micro-enterprises) in proportion to the tax return contains the micro number of staff in each month and their actual income applying the minimum rate of contribution, as set out, respectively, the employee is insured for all types of social insurance, the employee reached the age giving entitlement to the State pension age, or State retirement pension is granted (including premature), and the employee who is the beneficiary of a retirement pension or a person with a disability — national special pension beneficiary. The calculated payment object rounds to euro and cents, dropping the 0.49 cents and less and rounded to cents 0.50 cent and more. 54. in the year 2017. the minimum payment for the person object, defined in article 20.3 of this law, the first, second and seventh part is 3/4 of the Cabinet of Ministers set minimum monthly wage, while the amount of persons defined in article 20.3 of this law in the eighth — 3/8 from the Cabinet's minimum monthly wage. 55. The Cabinet of Ministers shall assess this law, article 20.3 results regarding their employees ' social insurance services, for which mandatory contributions are made from the minimum compulsory contribution object, and by 2019. October 1, submit a report to the Parliament. 56. Article 5 of this law, the amendment of part 3.2 article 5 of the sixth off, article 6, article 20.1 of the nineteenth part 1.1 and 2.1 part 20.3 article 1.3, article 23 transitional provisions part 53, 54 and 55 shall enter into force on January 1, 2017. " The law shall enter into force on January 1, 2016. The Parliament adopted the law 2015 November 30. The President r. vējonis 2015 in Riga on December 18.